2004 Indian ocean earthquake and tsunami changed Aceh society significantly in particular political, social and culture system. Just before the tsunami hit Aceh, Islamic law was vigorously implemented by the Govermentof Aceh. After the tsunami, the dynamic of Islamic law in Aceh changed. The aim of this research is to envisage Banda Aceh city residents’ response of Islamic law rule and implementation after 2004 Indian ocean earth quake and tsunami. Data were collected qualitatively by applying observation and interiew method. Participants of this research were sellected purposively. The results showed that the new leadership post-tsunami Aceh gives the impression of anelitist that caused various negative reactions and responses from the public. Most people think that the new administration is less concerned and lessserious in implementing Islamic law holistically. A pragmatic attitude towards the rules of Islamic law emerged in some communities, especially the younger generation. Therefore, for some open-minded and crtical people, the implemen tation of Islamic law is seen deteriorating as Islamic law is often only becomes an attribute and a tool of legitimacy to the ruling elite. Therefore, it is necessary to revitalize Islamic law at both the elite and the people level, for example by doing a cultural movement. This movement aims to rebuild the spirit enforce Sharia Law  which are cultural, not a political and elitist.Key words : Islam Sharia, elite and society response